۹ بانک بورسی در دریای جوهر قرمز غرق شدند

معمای بانکداری ایران هر روز پیچیده تر می شود.

مقامات بانک مرکزی ایران از برنامه‌های خود برای ادغام چندین بانک ورشکسته خبر داده‌اند که باعث شده بسیاری از سپرده‌گذاران به فکر برداشت پول خود از این وام دهندگان باشند.

بیش از یک سال است که اکثر بانک‌های مورد بحث در بورس تهران و فرابورس ایران مسدود شده‌اند.

آخرین آمار نشان می‌دهد که اکثر بانک‌های بورسی که از معاملات منع شده‌اند، روزانه نقدینگی دارند و تقریباً نیمی از سرمایه اسمی خود را تاکنون از دست داده‌اند.

به گزارش بورس پرس، ۹ بانک سهامی عام با مجموع سرمایه ۱۷۰ تریلیون ریال (۴.۵۳ میلیارد دلار) در سال مالی گذشته (منتهی به ۲۰ مارس ۲۰۱۷) بیش از ۸۴ تریلیون ریال (۲.۲ میلیارد دلار) ضرر کردند. زیان‌ها بر اساس صورت‌های منتشر شده برای بازه‌های زمانی ۹۰ تا ۳۶۵ روز از سال گذشته محاسبه شد.

بنابراین، کل زیان های متحمل شده توسط ۹ بانک برای کل سال مالی بسیار بالاتر از ۲.۲ میلیارد دلار است.

 heaviest losses

The state-owned Bank Saderat, which is the largest bank among the nine in terms of capital, suffered the heaviest losses: 43 trillion rials ($1.16 billion), i.e. 753 rials per each of its 57 billion shares. The period under review was last fiscal year’s three quarters (March-December 20, 2016), based on latest data published by the bank.

The data further indicate that Saderat bled an average of 161 billion rials ($4.29 million) every day.

Saderat’s trading symbol, alongside those of Bank Mellat, Tejarat and Post Bank, was frozen back in July 2016 by CBI and the Securities and Exchange Organization. In order to end the banks’ practice of giving out dividends that had no real financial backing, they were mandated to prepare their financial statements based on International Financial Reporting Standards.

Saderat’s ticker has yet to open after about a year.

Next in the line was Parsian Bank, which incurred 621 rials in losses for each of its 23.7 billion shares during the same nine-month period. The total loss amounted to 14 trillion rials ($393 million) with an average of $1.45 million for the 270 days the lender has published its financial statement. Parsian’s trading symbol has been closed for about eight months.

This is while Parsian has been mandated by CBI to reimburse the 10,000 depositors of the now defunct Samen al-Hojaj Finance and Credit Institution. According to the bank’s managing director, Kourosh Parvizian, the payments will start by July 11.

Tourism Bank was third on the list with a total of 10 trillion rials ($293 million) in losses for nine months of last year, i.e. 1,833 rials per 6 billion shares. Its average daily loss stood at $1.08 million.

Iran’s first private bank, Eghtesad Novin was next. It incurred 6.2 trillion rials ($166.6 million) in losses during last year’s first half (March-September 21, 2016)–about $925,000 per day on average.

Tejarat Bank was fifth. Its losses for the last fiscal year (started March 20, 2016) amounted to 42.9 trillion rials ($114.5 million)–۹۴ rials for each of its 45.7 billion shares. The average daily loss was $313,848 per day.

Bank Day was next, with an average daily loss of $665,600 for 90 days reaching a total of 2.2 trillion rials ($59.9 million) for last year’s first quarter (March 20-June 20, 2016).

It was followed by Bank Sarmayeh with a total loss of 1.9 trillion riala ($51.73 million), Iran Zamin Bank with 430 billion rials ($11.62 million) and Ghavamin Bank with 220 billion rials ($5.97 million). The three banks’ published records were for the nine-month period.

 Banks on the Rocks

Iranian lenders were in their prime back in the 2000s. Former president, Mahmoud Ahmadinejad, eased banking regulations and allowed private and state-owned banks to flourish.

A boom in oil revenues during the period translated into rampant government spending and explosion in money supply. However, lack of oversight and a weakened CBI combined with the government forcing lenders to finance its extravagant projects meant things were going in a wrong way.

Then came international sanctions imposed against Iran over its nuclear program. The housing market stagnated and businesses went bust. Consequently, banks were unable to sell their properties to recoup their loans. No bank went under though, as they simply brushed the losses under the carpet. They covered the bad loans with new loans and eventually filled their balance sheets with bad debt.

In order to address the sea of red ink, CBI mandated banks to adopt the International Financial Reporting Standards for enhancing transparency. Yet, most banks went on to report huge losses under IFRS, prompting exchange officials to freeze several banks’ trading symbols to prevent a market panic.

Bank Mellat and Tejarat returned to trading in early 2017 and rocked the market, causing a massive nosedive in TSE’s main index, as well as a 37% and 33% decline respectively in their share values. The two banks had published their updated balance sheets, which signified the losses they had endured. این، همراه با ناامیدی سرمایه گذاران، منجر به فروش عمده شد.

Investors have repeatedly voiced concerns regarding the large number of frozen stocks, including the large-cap banking shares.

 Progress in IFRS Implementation

Iranian banks’ progress in adapting their financial statements with IFRS was around 20-30% during the previous Iranian year, according to a private bank’s board member.

“Another part of IFRS compliance will be implemented in the current year, as it is a prerequisite for establishing connections with international banks,” Asghar Pourmatin, a board member of Eghtesad Novin Bank, was quoted as saying by Securities and Exchange News Agency.

However, he added, it would be better if CBI could make these changes through a step-by-step process, say in a five-year period, to prevent any shock to the banking system.

“If banks are forced to suddenly implement the required changes in their financial statements, they would face numerous problems as they are already dealing with soured assets and non-performing loans,” he added.

الگوهای ترازنامه مبتنی بر IFRS برای اولین بار توسط CBI در ماه فوریه برای بهبود شفافیت مالی و عملیات بین المللی بانک های ایرانی منتشر شد.

CBI به طور جدی اجرای کامل IFRS و سایر الزامات بانکی بین المللی مانند توافقنامه بازل را دنبال کرده است.

IFRS مجموعه واحدی از استانداردهای حسابداری است که توسط هیئت استانداردهای حسابداری بین‌المللی برای استفاده در سطح جهانی توسط اقتصادهای توسعه‌یافته، نوظهور و در حال توسعه توسعه و نگهداری می‌شود.

این استانداردها به سرمایه‌گذاران و سایر استفاده‌کنندگان صورت‌های مالی کمک می‌کنند تا عملکرد مالی شرکت‌های سهامی عام را بر مبنای مشابه با همتایان بین‌المللی خود مقایسه کنند.

پس از لغو تحریم‌های اعمال‌شده بر سیستم بانکی ایران، ضرورت انطباق با IFRS برای تسهیل و تسریع فرآیند جذب منابع خارجی بسیار مهم بود.

IFRS standards are now mandated for use by more than 120 countries, including the European Union and by more than two-thirds of G20 countries.